Virtual reality creates an illusion of reality with realistic audio, video, and other sensations that replicate real environments or imaginary settings. A virtual reality environment offers a user immersion, navigation, and manipulation that simulate his physical presence in the real world or imaginary world. However, when a screen image of a VR head-mounted device available on the market rotates along with the user's movement, an audio signal of an earphone often fails to change synchronously, and this results in a mismatch between energy distributions of the audio signal and the user's head movement.